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ID: 2468541 • Letter: H

Question

https://www.mathul com Student PlayerHomework aspihomeworkids 3540291758 questionIdeze flushede fabe&cldeaeolace; ter n.y Christine Pellm Homework: 1-2MyAccountingLab: Module One Homework P2-40 (similar to) Exercise Score: 0 of 1 pt Assignment Score: 30.07% (0.9 of 3 pts) 2 of 3 complete San Diego Office Equipment manufactures and sells metal shelving. It began operations on January 1. 2014 (Click the icon to view the costs incurred during 2014 ) (Click the icon toview the inventory data ) Revenues in 2014 were $400.400. The selling price per unit and the purchase price per pound of direct materials were stable throughout the year. The company's ending inventory of finished goods is carried at the average unit manufacturing cost for 2014. Finished-goods inventory at December 31, 2014, was $20,970. Requirements 1. Calculate direct materials inventory, total cost, December 31, 2014 2. Calculate finished-goods inventory, total units, December 31, 2014 3. Calculate selling price in 2014 4. Calculate operating income for 2014. Requirement 1. Calculate direct materials inventory, total cost. December 31, 2014. Determine the formula. then calculate ending direct Determine the formula, then calculate ending direct materials total cost. Ending direct materials total cost

Explanation / Answer

Direct Material available for production= Begining   Direct Material Inventory + Direct Materials Purchased

Ending Inventory = Direct Material available for production - Direct Materials actual used in production

In this ending materials is available formula has rearranged.

Direct Material available for use =   Ending Direct Material + Direct Materials actual used in production

=2,200 + 200,000

=202,200

Direct Materials actual used in production = 100,000 units produced * 2 pounds each unit

=200,000

Direct materials cost = Begining inventory cost+ purchased direct materials cost - ending inventory cost

In this case don't mentioned about Begining inventory cost and purchased direct materials cost, so we taken total cost is direct materials used cost

total cost =Direct materials + Labor cost+ Plant+ Indirect Manufacturing cost +

Other indirect manufacturing costs

=$140,000+ $21,000 + $3,000 +$17,000+$12,000

=$193,000

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2) Good manufactured =$193,000/ 100,000 units

$1.93 per unit

Finished Goods Inventory units= $20,970 / $1.93 per unit

=10,865 units

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3) calculate selling price

Good manufactured =$193,000 +$124,000(Marketing and distribution)- $20,970 Finished Goods Inventory

=$296,030

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4)calculate operating Income = Revenues- Cogs +operating Expenses

=$400,400- $140,000 + (15,000 +25,000+40,000+59,000)all fixed expenses

=$400,400 -$279,000

=$121,400

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